CIRCLE OF LIGHT ASSOCIATES (EIN 431589828) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

CIRCLE OF LIGHT ASSOCIATES, founded in 1997, is a community nonprofit in the Community Improvement sector that reported $3.8M in total revenue in fiscal year 2023. Revenue surged 48% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.7M, a strong 44% operating margin.

Mission

Circle of Light Associates Non-Profit Organization COLA was formed with the commitment desire and dedication to enrich the lives of individuals and serve the less fortunate families in the Missouri region. COLAs programs support community development and individual progress.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,772,627

Program Service Revenue $1,051,719

Investment Income $0

Other Revenue $0

TOTAL REVENUE $3,824,346

Expense Breakdown

Grants Paid $0

Salaries & Benefits $339,743

Fundraising Expenses $0

Program Expenses $2,116,597

Other Expenses $1,790,645

TOTAL EXPENSES $2,130,388

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,824,346	$2,586,670	+0.5%
Expenses	$2,130,388	$1,452,144	+0.5%
Net Income	$1,693,958	$1,134,526	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

243

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDREW FIELDS	EXECUTIVE DIRECTOR	20.00	Officer Director	$0	$0	$0
WILLIE HUBBARD	TRUSTEE	25.00	Director Key Emp	$0	$0	$0
JEFF JOHNSON JR	VICE CHAIRMAN	15.00		$0	$0	$0
TRAVIS BROWN	CHAIRMAN	20.00	Key Emp	$0	$0	$0
CHANNEY RUDD	COMPTROLLER	20.00	Officer Key Emp	$0	$0	$0
TIFFANY HUEY	SECRETARY	45.00	Officer	$0	$0	$0
STEPHANIE FEAMAN	VICE PRESIDENT	30.00	Officer	$0	$0	$0
SARAH LUCKETT	REAL ESTATE DIRECTOR	25.00	Officer	$0	$0	$0
KENTON THOMAS	FINANCIAL OFFICER	60.00	Key Emp	$0	$0	$0
CARITHER MABRY	PROGRAM MANAGER	25.00	Key Emp	$0	$0	$0
ALISHIA BUFFORD	PROGRAM MANAGER	60.00	Key Emp	$0	$0	$0
CANDRA HUBBARD	MARKETING PUBLIC RELATIONS MANAGE	20.00	Key Emp	$0	$0	$0
JOY ROGERS	MARKETING SPECIALIST	20.00	Key Emp	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$3,824,346	$2,130,388	$4,140,984	$1,693,958
2022	$2,586,670	$1,452,144	$2,145,644	$1,134,526
2022	$2,586,670	$1,452,144	$2,145,644	$1,134,526
2021	$1,321,802	$929,967	$1,005,273	$391,835
2020	$1,609,265	$1,519,547	$378,438	$89,718

CIRCLE OF LIGHT ASSOCIATES